The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a cake mix from Canada; Article 509

NY J81168 March 6, 2003 CLA-2-19:RR:NC:2:228 J81168 CATEGORY: Classification TARIFF NO.: 1901.20.6500; 1901.20.7000 Mr. James Wiant Dawn Food Products (Canada), Ltd. 7839 Battles Road Gates Mills, OH 44040 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a cake mix from Canada; Article 509 Dear Mr. Wiant: In your letter dated February 4, 2003 you requested a ruling on the status of a cake mix from Canada under the NAFTA. A sample and ingredients breakdown accompanied your letter. The sample was examined and disposed of. Dawn Angel Food Cake Mix is a white powder said to be composed of approximately 59 percent sugar, 14 percent wheat starch, 10 percent wheat flour, 9 percent dried egg white, and less than two percent, each, of sodium bicarbonate, glucono delta lactone, sodium aluminum phosphate, salt, modified food starch, gum arabic, and artificial color. The mix is complete, requiring only the addition of water, mixing, and baking to produce the cake. All ingredients will be goods of the United States or Canada. The cake mix will be imported in 25 or 50-pound bags, and marketed to retail or industrial bakers. The applicable subheading for the cake mix, if imported in quantities that fall within the limits described in additional U.S. note 3 to chapter 19, will be 1901.20.6500, Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations of flour, groats, meal, starch or malt extract, not containing cocoa…mixes and doughs for the preparation of bakers’ wares of heading 1905…other…other…mixes and doughs described in additional U.S. note 1 to chapter 19…described in additional U.S. note 3 to this chapter and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 3 to chapter 19 have been reached, the product will be classified in subheading 1901.20.7000, HTS, and dutiable at the rate of 42.3 cents per kilogram plus 8.5 percent ad valorem. The cake mix, being wholly obtained or produced entirely in the territory of the United States and Canada, will meet the requirements of HTSUSA General Note 12(b)(i). When classified in subheading 1901.20.6500, HTS, it will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party. A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division